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India: Amendments to MAP application and procedural rules

India: Amendments to MAP application, procedural rules

The Central Board of Direct Taxes in May 2020 issued a notification amending Rule 44G of the Income-tax Rules, 1962 with respect to the application and procedure for the mutual agreement procedure (MAP).


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The CBDT also amended Form 34F—the form that is used in applying to the Competent Authority for purposes of invoking the MAP.

Rule 44G of the Income-tax Rules, 1962 provides that when a tax resident of India is aggrieved by the action of tax authorities of a country (other than India) because, according to the taxpayer, the action is not in accordance with the terms of an agreement between India and that other country, the taxpayer may file Form No 34F as an application to the Competent Authority in India and seek to invoke the MAP process.

Read a May 2020 report [PDF 287 KB] prepared by the KPMG member firm in India

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